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INDONESIA
Mizania : Jurnal Ekonomi dan Akuntansi
Published by Universitas Nahdlatul Ulama Indonesia
ISSN : 8084322     EISSN : 28086821     DOI : https://doi.org/10.47776/mizania.v5i1
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences
MIZANIA Jurnal Ekonomi Dan Akuntansi is an academic accounting journal published by the Accounting Study Program of the University of Nahdlatul Ulama Indonesia (UNUSIA). It aims to improve the quality of knowledge and facilitate the sharing and dissemination of knowledge related to Economic Accounting for students, practitioners, and scholars in the field of accounting. This journal is open to the public, including both academics and professionals, focusing on various disciplines of economic accounting, encompassing a range of research, including quantitative and mixed methods. MIZANIA Jurnal Ekonomi Dan Akuntansi focuses on various themes, topics, and aspects of accounting, published periodically in March and September, and written in both English and Indonesian.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 116 Documents
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Implementasi MBKM pada Program Studi Akuntansi di Perguruan Tinggi Indonesia Mariska Nur Hanifah; Nurul Fauziyyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.614

Abstract

One of the most important aspects of life is education. The achievement of educational goals and the effectiveness of the learning process is truly supported by the curriculum. The curriculum ought to be adapted to the needs and developments of the times. The Ministry of Education and Culture launched the MBKM curriculum with the aim of encouraging students to master various scientific fields and practical opportunities that are useful for entering the world of work. This study aims to examine the understanding and readiness of Accounting Study Program students in implementing MBKM and provide an overview of the process of implementing MBKM policies in Indonesian Universities. This research is a literature study that analyzes and examines previous research, books, and data from credible sources. The data analysis method used in this research is descriptive qualitative analysis. The results of the study show a positive understanding of students regarding the policies, functions, and benefits obtained (outcomes) in the implementation of “Merdeka Belajar Kampus Merdeka” (MBKM) in the Accounting Study Program. Nonetheless, the process of implementing the MBKM Program certainly did not run smoothly without obstacles. By identifying these obstacles it can be used as an evaluation tool to improve the implementation of the MBKM program in the future.
Kecakapan Soft Skill dan Hard Skill bagi Akuntan Profesional dan Andal Fitria Auldri Desiana; Nurul Fauziyyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.615

Abstract

In the 4.0 era, individuals must present new skills in all activities carried out. Forms of skills that are needed at this time are soft skills and hard skills. This study was conducted with the aim of providing an overview and persuasion that an accountant must create a character in his field through mastery of competence and mastery of supporting soft skills and hard skills in order to be able to carry out his profession professionally and reliably. The capability of accountants regarding soft skills and hard skills must be developed in order to help wisely respond to problems that arise suddenly in the world of work and provide a comprehensive solution to these problems armed with the competencies and skills of the soft skills and hard skills they have. To overcome it, an analysis needs to be carried out to find out what and how important a person's capabilities are in the world of work. This study uses literature review methods. The results found that accounting students or an accountant need to have soft skills and hard skills including future skills so they are not eliminated in the world of work and can compete with other workers.
Siti Rahma Kumala Dewi Pengaruh Kebijakan Dividen dan Struktur Modal terhadap Harga Saham di Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Siti Rahma Kumala Dewi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.631

Abstract

This study aims to determine the effect of dividend policy (DPR) and capital structure (DER) on stock prices in manufacturing companies on the Indonesian stock exchange either partially or simultaneously. The data in this study were obtained from the Indonesian Stock Exchange, which is willing to be a respondent. This study uses a quantitative research approach. The sample used is the annual financial statements for the period 2012-2014. Quantitative data analysis method by conducting research directly in the field. By taking the data used is multiple linear regression analysis which is processed using SPSS 20. The research results show that. Partially, dividend policy has no significant positive effect on stock prices and capital structure and has a significant negative effect on stock prices.
Transisi Akuntansi Menuju Digitalisasi Anjeli Saputri; Nurul Fauziyyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.632

Abstract

The issue of the end of accounting in the digital era will threaten the existence of the accounting profession itself. The purpose of this study is to provide an overview of the accounting transition process towards digitization both in terms of profession, work assignments, learning process, and other related matters. As well as the strategy of the accounting profession in the digital era. The research method uses descriptive qualitative methods with interview data collection techniques involving accountant educators and accounting students from various public and private universities in Indonesia. The results of this study indicate that digitalization requires the accounting profession to adapt itself to the digital era. The role of the accounting profession, which is no longer focused on journalizing as it used to be, requires them to prepare themselves more maturely to face their main competitors, namely technology and programmers. Currently, at the tertiary level, learning information systems in the accounting major is urgently needed by simultaneously increasing the number of case studies to train creative thinking in decision making to prepare prospective accounting professions in the digital era.
Pengaruh Pajak, Intangible Assets, Kepemilikan Asing, Profitabilitas, Mekanisme Bonus terhadap Transfer Pricing Muhammad Solihin; Sohibunajar Sohibunajar; Ilham Ramadhan Ersyafdi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.634

Abstract

The policy adopted by the company in determining the transfer price in a transaction, be it services, goods, intangible assets, or other financial transactions, is transfer pricing. Transfer pricing often creates problems, especially those related to taxation. This study aims to find out whether transfer pricing can be influenced by taxes, intangible assets, foreign ownership, profitability and bonus mechanisms for companies listed on the Indonesia Stock Exchange in the consumer non-cyclicals sector and the food and beverage sub-sector for the 2019-2021 period. A sample of 19 companies was selected which was determined using a purposive sampling method. The analytical method used in this study is multiple regression analysis. The results of the study concluded that partially only the tax variable had no influence on transfer pricing while other independent variables had an influence on transfer pricing. Simultaneously, transfer pricing can be influenced by all independent variables. Based on the coefficient of determination, the independent variables are able to explain transfer pricing by 68% and 32% is explained by other variables outside this study.
ANALISIS PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Muyassaroh muyassaroh
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.718

Abstract

The company's going concern is supported by the availability of capital for the company. One way for a company to obtain a source of funds is by selling shares to the public in the capital market, however, investors do not simply buy and sell shares. Investors making investments must consider several aspects to minimize the risk of investing in stocks. One of them is by analyzing the company's financial statements that will affect stock returns. These ratios are return on assets to find out if the company gets a profit from its assets, Debt to equity to find out how much the company is financed by debt, Disclosure of Corporate Social Responsibility broadly will cause the company to have a good image in the view of stakeholders. The population of this study are manufacturing companies in the consumer goods industry sector listed on the IDX for the 2016-2020 period, the research sample was taken using a purposive sample method, after being determined according to the criteria, 135 companies were taken as samples. data collection techniques using secondary data, the data collected is analyzed with the Classical Assumption Test and hypothesis testing on SPSS. The results of this study indicate that return on assets, debt to equity and corporate social responsibility affect stock returns in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Based on the simultaneous significance test with the F test, the value obtained is significance of 0.00. Because the value is smaller than 0.05. The advice that can be given is to decide to invest in stock investments, investors should assess the company's performance through annual reports, especially on return on assets, debt to equity and corporate social responsibility because simultaneously it is very influential on stock returns. it is evident from the results of the R-Square of this study of 65.8%.
Upaya Inovasi dan Kreativitas Pelaku UMKM Kota Tegal GHEA DWI RAHMADIANE
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.724

Abstract

Kajian ini dilakukan untuk memahami upaya dan langkah Usaha Mikro, Kecil dan Menengah (UMKM) di menghadapi pandemi covid-19. Sampel penelitian adalah Komunitas UMKM BMC (Bakoel Muslim Community) Kota Tegal yang memiliki bidang usaha yang berbeda-beda, yaitu UMKM yang bergerak dalam bidang fashion dan kuliner. Metode yang digunakan adalah metode penelitian kualitatif dengan pendekatan deskriptif. Berdasarkan hasil kajian, data yang diperoleh menunjukkan bahwa kualitas sumber daya manusia (SDM) berupa inovasi dan kreativitas sangat mendukung keberlangsungan usaha UMKM selain faktor-faktor yang belum teridentifikasi, pertimbangan lainnya antara lain permodalan. Dari hasil kajian di atas, maka diuraikan bahwa usaha ini kurang didukung oleh instansi pemerintah. Hal ini merupakan kendala utama bagi pengembangan industri kuliner dan fashion. Dari uraian di atas dapat ditarik kesimpulan, bahwa peran perbankan dan pemerintah sangat dibutuhkan bagi pengembangan usaha kecil di samping dukungan dari stakeholder yang lainnya.
Kepemilikan Institusional dan Perencanaan Pajak terhadap Manajemen Laba Retno Saraswati; Nurul Aisyah Rachmawati
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.725

Abstract

One of the methods used to obtain maximum profit is to practice earnings management. The company's way of dealing with earnings management practices is by doing tax planning where the company minimizes the cost of paying taxes so that the profits obtained by the company increase. That way, the role and existence of institutional ownership to oversee fraudulent actions that exist within the company can suppress the occurrence of earnings management practices carried out by management. this study aims to determine and examine: (1) The effect of institutional ownership on earnings management in the Properties & Real Estate sector companies listed on the Indonesia Stock Exchange in 2018-2021, (2) The effect of tax planning on earnings management in companies Properties & Real Estate sector listed on the Indonesia Stock Exchange in 2018-2021. The data in this study uses secondary data obtained from the annual financial reports of companies in the Properties & Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This type of research is descriptive quantitative using a purposive sampling method with a sample of 40 companies which mere processed using the Stata 14.2 program. Based on the results of hypothesis testing, it was concluded that the independent variables of institutional ownership and tax planning had no significant effect on earnings management. However, simultaneously the independent variables of institutional ownership and tax planning have a significant effect on earnings management.
Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Variabel Moderasi Sintia Bratama Putri; Nurul Aisyah Rachmawati
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.726

Abstract

This study aims to determine the effect of tax planning on firm value with an independent commissioner as a moderating variable. This research is a quantitative study using panel data regression analysis using STATA software. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022 with a total of 68 samples with the criteria for determining using a purposive sampling technique. Based on the results of the study, it was concluded that the tax planning variable had no significant effect on the firm value variable. The independent commissioner variable cannot moderate the relationship between tax planning and firm value.
Akuntansi Pesantren Di Pondok Pesantren Darul Qur'an Wal Hadits Toili Fitriani Fitriani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.732

Abstract

The purpose of the research is to find out that the preparation of financial reports for the Darul Qur'an Wal Hadith Islamic Boarding School is in accordance with applicable standards. In this study the type of data used is qualitative data. Data collection methods used in this study were interviews, observation, documentation. The data analysis technique in this study is to use the Islamic boarding school accounting method. The results of this study indicate that the recording of financial reports at the Darul Qur'an Wal Hadith Islamic Boarding School is recorded modestly, the reason for recording is done soberly is because the management of the Islamic Boarding School does not understand how to prepare financial reports in accordance with correct accounting standards and also limited knowledge so that the preparation of financial reports accordance with the applicable accounting standards have not yet been implemented. Keywords : Islamic boarding school accounting

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